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NY 851241


April 19,1990

CLA-2-64:S:N:N3-D:347-T 851241

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.60

Mr. G. M. Columbe
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of footwear from Canada.

Dear Mr. Columbe:

In your letter dated April 4, 1990, on behalf of Maple Leaf Shoe Co. Ltd, you requested a tariff classification ruling.

The submitted samples are two half pairs of 100% polyvinyl chloride, injection molded, unfinished boot bottoms. These "boots", labelled 7100-2002 and 7100-2001, are both over-the- ankle, with substantial upper portions which, although not complete, provide a total covering for the foot. Style 7100-2002 is approximately 6 3/4 inches high and Style 7100-2001 is approximately 4 1/2 inches high.

If imported in this condition, we would consider both these boot bottoms to have the essential character of waterproof footwear since they look and function very much like rubber galoshes or finished rubber boots.

The applicable subheading for the boot bottoms described above will be 6401.92.60, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, in which all the significant pieces of the upper are joined to each other by a molding process; in which the top of the upper is below the bottom of the wearer's kneecap, but above the bottom of his ankle bone; and in which both the upper's and the outer sole's external surface areas are over 90% polyvinyl chloride (PVC) plastic, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 6.6 percent ad valorem.

Goods classifiable under subheading 6401.92.60, HTS, which have originated in the territory of Canada, will be entitled to a 5.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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